In law, sequestration is the act of removing, separating, or seizing anything from the possession of its owner under process of law for the benefit of creditors or the state.
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👉 Sequestration (law) in the context of Papal income tax
Papal income tax was first levied in 1199 by Pope Innocent III, originally requiring all Catholic clergy to pay one-fortieth of their ecclesiastical income annually in support of the Crusades. The second income tax was not levied until the Fourth Lateran Council in 1215, and constituted only a triennial twentieth.
This precedent was frequently continued by the successors of Innocent III, enforced by ecclesiastical censure, by sequestration, and frequently by the use of force. The first time the tax was imposed, contributors were promised that a quarter of the penances would be rebated if payments were made willingly and honestly; the second time, non-compliance was simply threatened with excommunication. On a few occasions popes convoked a general council before imposing an income tax, but more often imposed the tax solely on their own authority.
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Sequestration (law) in the context of Legislative Order (Belgium)
Legislative Order (Dutch: Wet-besluit or Besluitwet, French: Arrêté-loi, literally translated in English as law-order) in Belgium refers to laws adopted by the Belgian Government during the First and the Second World War, when the Belgian Parliament was unable to meet.